中央与地方各级政府之间预算收支的划分,就是对国家集中的财力、即预算资金的划分;而预算收支划分则是实现预算管理的—种有效的技术手段。如何进行预算收支划分,往往是决定一种预算体制能否产生良好政治经济效果的关键。我国关于国民经济和社会发展十年规划和“八五”计划指出,今后财政预算体制改革方向,是在划清中央和地方事权范围的 The division of budgetary revenues and expenditures among the central and local governments at all levels means the division of budgetary funds into the concentrated financial resources of the state, while the division of budgetary revenues and expenditures is an effective technical means to achieve budgetary management. How to divide budget revenue and expenditure is often the key to determining whether a budget system can produce good political and economic results. China’s ten-year plan for national economic and social development and the “Eighth Five-Year Plan” pointed out that in the future the direction of the reform of the fiscal budget system is to draw a line between the central and local powers